https://s1-uk.practicallaw.thomsonreuters.com/WLN-PLCUK-SC_2605.1.2002/productViews/plcuk/Askhttps://uk.practicallaw.thomsonreuters.comShare Schemes & IncentivesShare Schemes & IncentivesCan a company use an existing HMRC scheme number for an EMI plan to notify options under a new EMI plan?https://uk.practicallaw.thomsonreuters.com/Document/Ie01e4e02c1e011ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ie01e4e02c1e011ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 14 Mar 2023 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Ie01e4e02c1e011ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can a SAYE option holder change their mind about whether to exercise after withdrawing their savings?https://uk.practicallaw.thomsonreuters.com/Document/I8f4e344dbc2d11ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8f4e344dbc2d11ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 06 Mar 2023 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I8f4e344dbc2d11ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Is a mistake in the option grant date a significant error for the purposes of the EMI code?https://uk.practicallaw.thomsonreuters.com/Document/I733e2727804e11ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I733e2727804e11ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 20 Dec 2022 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I733e2727804e11ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29When shares are to be issued on the exercise of EMI options, when are the options considered to be exercised?https://uk.practicallaw.thomsonreuters.com/Document/I399677917a4f11ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I399677917a4f11ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 13 Dec 2022 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I399677917a4f11ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29For a SIP, where shares are listed on an overseas stock exchange, do you use that currency to determine market value?https://uk.practicallaw.thomsonreuters.com/Document/Idcc341704f9811ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Idcc341704f9811ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 19 Oct 2022 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Idcc341704f9811ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Is it possible to make an offer of free shares under a SIP on an opt-out basis?https://uk.practicallaw.thomsonreuters.com/Document/I3d864f001d6f11ed9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I3d864f001d6f11ed9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 16 Aug 2022 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I3d864f001d6f11ed9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29When does tax arise if an employee share option is surrendered for cash payment in instalments?https://uk.practicallaw.thomsonreuters.com/Document/I02816da1f3b111ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I02816da1f3b111ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 24 Jun 2022 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I02816da1f3b111ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29How do EMI option holders sell their option shares on a change of control?https://uk.practicallaw.thomsonreuters.com/Document/I3146b039d5d111ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I3146b039d5d111ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 17 May 2022 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I3146b039d5d111ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can a remuneration committee approve a grant of awards under an employee share plan in a closed period?https://uk.practicallaw.thomsonreuters.com/Document/I6d322d76d03d11ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I6d322d76d03d11ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 10 May 2022 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I6d322d76d03d11ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can temporary staff be excluded from an EOT?https://uk.practicallaw.thomsonreuters.com/Document/I786cca72a91e11ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I786cca72a91e11ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 21 Mar 2022 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I786cca72a91e11ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can a community interest company grant EMI options and issue growth shares?https://uk.practicallaw.thomsonreuters.com/Document/Ifcf9db70933311ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ifcf9db70933311ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 22 Feb 2022 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/Ifcf9db70933311ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29How can leaver provisions continue after the exercise of an option?https://uk.practicallaw.thomsonreuters.com/Document/Ie367b2408d7711ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ie367b2408d7711ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 14 Feb 2022 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/Ie367b2408d7711ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can a section 431 election be signed in counterpart?https://uk.practicallaw.thomsonreuters.com/Document/I365bc0257d3611ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I365bc0257d3611ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 24 Jan 2022 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I365bc0257d3611ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Does the lapse of an employee share option have to be documented?https://uk.practicallaw.thomsonreuters.com/Document/I365b97797d3611ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I365b97797d3611ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 24 Jan 2022 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I365b97797d3611ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Are shares acquired by an employee under a deed of variation of a will treated as employment-related securities?https://uk.practicallaw.thomsonreuters.com/Document/I1b151adf784011ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1b151adf784011ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 18 Jan 2022 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I1b151adf784011ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Is an exchange of employment-related securities a reportable event?https://uk.practicallaw.thomsonreuters.com/Document/I18c541e2516111ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I18c541e2516111ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 30 Nov 2021 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I18c541e2516111ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Is drafting a deed for a share option or an EBT a reserved instrument activity under the SRA Standards and Regulations?https://uk.practicallaw.thomsonreuters.com/Document/Ib8ddde21466211ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ib8ddde21466211ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 16 Nov 2021 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/Ib8ddde21466211ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Is it necessary for a broker to apply full know your client procedures when offering cashless exercise for share plans?https://uk.practicallaw.thomsonreuters.com/Document/Ic708f5be205e11ecbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ic708f5be205e11ecbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 28 Sep 2021 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Ic708f5be205e11ecbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29How do the EMI company reorganisation provisions work in relation to a foreign company?https://uk.practicallaw.thomsonreuters.com/Document/Icd063494d12d11ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Icd063494d12d11ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 21 Jun 2021 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Icd063494d12d11ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can a trust qualify as a section 86 trust if its beneficiaries include employees of a third party?https://uk.practicallaw.thomsonreuters.com/Document/I75d36c12d27411ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I75d36c12d27411ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 21 Jun 2021 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I75d36c12d27411ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Is an LLP a subsidiary for the purposes of the EMI rules?https://uk.practicallaw.thomsonreuters.com/Document/I8d4bbf6fcc2111ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8d4bbf6fcc2111ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 14 Jun 2021 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I8d4bbf6fcc2111ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Is an ordinary or special resolution required to adopt an employee share scheme for a fully listed company?https://uk.practicallaw.thomsonreuters.com/Document/Ie5524e7dbed111ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ie5524e7dbed111ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 27 May 2021 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Ie5524e7dbed111ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29What are the tax implications of issuing warrants to employees?https://uk.practicallaw.thomsonreuters.com/Document/Ibfb9e60bb1ff11ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ibfb9e60bb1ff11ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 11 May 2021 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Ibfb9e60bb1ff11ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can a non-UK resident employee make a section 431 election?https://uk.practicallaw.thomsonreuters.com/Document/I0bf84818ac7a11ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I0bf84818ac7a11ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 04 May 2021 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I0bf84818ac7a11ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Is it possible to roll over CSOP or EMI options more than once?https://uk.practicallaw.thomsonreuters.com/Document/Ic071edc98bc211ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ic071edc98bc211ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 23 Mar 2021 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Ic071edc98bc211ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can an EMI option be granted by an individual shareholder?https://uk.practicallaw.thomsonreuters.com/Document/I574f7322800811ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I574f7322800811ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 08 Mar 2021 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I574f7322800811ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Share sale: can different shareholders receive different amounts per share?https://uk.practicallaw.thomsonreuters.com/Document/I0df634d8757311ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I0df634d8757311ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 23 Feb 2021 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I0df634d8757311ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29What happens if an EMI option agreement incorrectly states that there are no relevant restrictions on the shares?https://uk.practicallaw.thomsonreuters.com/Document/I8f0172fd6f7711ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8f0172fd6f7711ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 15 Feb 2021 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I8f0172fd6f7711ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can a company controlled by an EOT issue growth shares?https://uk.practicallaw.thomsonreuters.com/Document/If32e650d5f1f11ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If32e650d5f1f11ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 25 Jan 2021 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/If32e650d5f1f11ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can an EMI option exercise be conditional on a change of control taking place?https://uk.practicallaw.thomsonreuters.com/Document/I88bc8f9759a011ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I88bc8f9759a011ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 18 Jan 2021 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I88bc8f9759a011ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29